تحسين القياس والافصاح المحاسبي بغرض تقييم الاداء التشغيلي للبنوك العاملة في مناطق السلطة الفلسطينية
عبد الحكيم محمد ابو دغيم;
Abstract
It is known that banks play an important and influential role in the economies of communities in general, not unlike the role played by banks operating in the areas of the Palestinian National Authority or the role played by banks in other societies; they represent a major artery of the arteries of economic performance.
This has been the application of International Accounting Standards which has vastly improved the quality of accounting information for various categories of users. Through the provision of appropriate information capable of understanding and with high reliability through the financial statements published by banks of its work results during different financial periods, as they contribute to making accounting information comparable with the information to other organizations and the financial statements of the Organization itself to
multiple time periods.
For banks and financial institutions, the special nature of the particular terms of the operations conducted by banks and thus the returns and risks prompted the International Accounting Standards Committee to develop a separate standard for disclosure in the financial statements of banks and financial institutions number (30) similar to the corresponding U.S. standard number (95) and, therefore, the application of these standards in the banks is considered necessary input to gain access to information in order to assist decision makers to evaluate the financial position and the work and achievements carried out by banks and understand the special characteristics of the nature of the work of the banks.
And represents the result of operational activity of the bank, the most important points of contention between the banking activity, in addition to all other economic activity, and controls the outcome of the operational activity of the bank areas of recruitment of different funds, which are expected to check the periodical yield appropriate in the short term, as well as methods of measurement
used in the asset operational and the impact on business results
This has been the application of International Accounting Standards which has vastly improved the quality of accounting information for various categories of users. Through the provision of appropriate information capable of understanding and with high reliability through the financial statements published by banks of its work results during different financial periods, as they contribute to making accounting information comparable with the information to other organizations and the financial statements of the Organization itself to
multiple time periods.
For banks and financial institutions, the special nature of the particular terms of the operations conducted by banks and thus the returns and risks prompted the International Accounting Standards Committee to develop a separate standard for disclosure in the financial statements of banks and financial institutions number (30) similar to the corresponding U.S. standard number (95) and, therefore, the application of these standards in the banks is considered necessary input to gain access to information in order to assist decision makers to evaluate the financial position and the work and achievements carried out by banks and understand the special characteristics of the nature of the work of the banks.
And represents the result of operational activity of the bank, the most important points of contention between the banking activity, in addition to all other economic activity, and controls the outcome of the operational activity of the bank areas of recruitment of different funds, which are expected to check the periodical yield appropriate in the short term, as well as methods of measurement
used in the asset operational and the impact on business results
Other data
| Title | تحسين القياس والافصاح المحاسبي بغرض تقييم الاداء التشغيلي للبنوك العاملة في مناطق السلطة الفلسطينية | Other Titles | Improve te measurement and disclosure of accounting to assess the operational performance for hanks operating in the Palestinian National Authority areas "An applied Study" | Authors | عبد الحكيم محمد ابو دغيم | Keywords | No KeyWoard | Issue Date | 2011 |
Recommend this item
Similar Items from Core Recommender Database
Items in Ain Shams Scholar are protected by copyright, with all rights reserved, unless otherwise indicated.